South Carolina Legislature


Session 109 - (1991-1992)Printer Friendly
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S 1072 General Bill, By Passailaigue
    A Bill to amend Section 12-7-430, Code of Laws of South Carolina, 1976, relating to income taxation, so as to add new appropriately numbered items to simplify the timing requirements for eligibility to utilize the rollover gain on the sale of a principle residence and to allow divorcing spouses to treat their residence as their principle residence to utilize the rollover of gain on the sale of the principle residence if they have lived in the residence a specified period of time prior to sale.
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10/07/91Senate Prefiled
10/07/91Senate Referred to Committee on Finance
01/14/92Senate Introduced and read first time SJ-21
01/14/92Senate Referred to Committee on Finance SJ-21

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